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What is Section 129 of Income Tax Act?

Section 129 deals with change of incumbent of an office:
"Whenever in respect of any proceeding under this Act an income-tax authority ceases to exercise jurisdiction and is succeeded by another who has and exercises jurisdiction, the income-tax authority so succeeding may continue the proceeding from the stage at which the proceeding was left by his predecessor.

Provided that the assessee concerned may demand that before the proceeding is so continued the previous proceeding or any part thereof be reopened or that before any order of assessment is passed against him, he be reheard."
BTPA Act, 2016 Tutorial 1: Issuance of Notice and Attachment of Property
Dec. 14, 2016
The Benami Transactions (Prohibition) Amendment Act, 2016 which came into force from 1 November, 2016 give government the power to confiscate property without payment of compensation. In this article, we will be discussing the following aspects under the new law: "Issuance of Notice, Provisional Attachment of Property, Time Limit for completion of assessment and Reference to Adjudicating Authority".
What is actually Transfer Pricing
Nov. 20, 2017
Transfer Pricing…..So many experts are there…..Daily hundreds of articles are written on T.P provisions…..Amongst them, here is one….But in this, i won’t talk about Associated Enterprises nor about Arms Length Price and neither about various methods to compute ALP…..
Article 3: Steps under Pradhan Mantri Garib Kalyan Yojana(PMGKY)
Dec. 30, 2016
Hello, so. now, you can reasonably think that you know most of the PMGKY; I thought, it would be good if we can quickly go through what we have learnt so far; Hmmm do you think a live example would be good?OK. So, lets start.
What is meaning of Accrual as per Income Tax Act?

Accrual here means=>Place at which income is generated=>Place at which services are rendered.
Thus if services are rendered o/s India, then the remuneration received will not be included in total income of Non Resident subject to…….
Hey I have to pay credit card dues amounting to Rs 300,000...Can I take loan in cash from my friend then deposit it in my account for paying my credit card dues...Please suggest..

No you cannot take loan in cash from your friend...Any loan taken in excess of Rs 20,000 will attract penalty equivalent to amount of loan taken in cash...So you can tell your friend to provide you with loan through banking channel and then you can pay your credit card dues..
What is Article 5 of India-UAE DTAA?

Jan. 31, 2018
Wannacry
Jun. 27, 2017
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MSME's read this, before paying taxes!!!
Jun. 27, 2017
Budget 2017 brings with it, smiles on the face of more than 90% of companies in India….The rate of tax for MSE has been reduced to 25% from earlier 30%....What constitutes as MSME?? What are the conditions that need to be fulfilled??

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